AASB 15 Revenue from Contracts with Customers 81-86: Allocate bundle discounts proportionately unless observable evidence ties the discount to specific obligations, and allocate variable amounts to the obligation or distinct item they specifically relate to when that meets the allocation objective

What does 81-86 require?

When the sum of stand-alone selling prices exceeds the contract consideration the customer has a discount, allocated across all obligations in proportion unless the entity regularly sells each item separately and regularly sells a bundle of some of them at a discount substantially equal to the contract discount, giving observable evidence of where the discount belongs; such a discount is allocated before any residual estimate. Variable consideration may relate to the whole contract or to specific obligations or to specific distinct items within a series, and is allocated wholly to the part it relates to when its terms are tied specifically to the entity's efforts or outcome on that part and the result is consistent with the allocation objective; the remainder is allocated under the general rules.